The Assurance Services Are Represented By Expressing A Clear And Independent Opinion On All Financial And Non-Financial Information, As It Is Broader Than The Services Related To Auditing Financial Statements And Expressing Opinion (Certification) And Extends Them To A Wider Range, And It Is Possible To Distinguish Between Auditing And Certification Services And Confirming That Audit Services Relate To Expressing Opinion On Financial Statements And Certification Services Related To By Expressing An Opinion On A Wide Range Of Financial Information And More Broadly Than The Financial Statements And Assurance Services That Include Expressing An Opinion On Integrated Financial And Non-Financial Information And From This Standpoint Came The I

Abstract:

Objective (s): This study aims to assess nurses' knowledge and practice regarding physiotherapy protocol at intensive care units

Methodology: descriptive cross-sectional study design executed at the ICU in the city hospitals of AL- for the time of 13^th October/ 2021 to 7^th April /2022. Questionnaire filled by 75 nurses who work in ICU who had chosen by non-probability (purposive) selection collected the data. Then the researcher used an observational checklist to evaluate nurses’ practice. The data was analyzed using descriptive statistics and SPSS.

Results: the study found a deficit in nurses’ knowledge and pra

      The problem of multi assembly line balancing appears as one of the most prominent and complex type of problem. The research problem of this dissertation is concerned with choosing the suitable method that includes the nature of the processes of the multi assembly type of the sewing line at factory no. (7). The State Company for Leather Manufacturing. The sewing line currently suffers from idle times at work stations which resulted in low production levels that do not meet the production plans. The authors have devised a flexible simulation model which uses the uniform distribution to generate task time for each shoe type produced by the factory. The simulation of the multi assembly line was based on assigni

Background: Helicobacters are motile curved, oxidase and catalase positive,
gram negative rods similar in morphology to vibrios. The cells have polar flagella
and are often attached at their ends given pairs "S" shapes or seagull
appearance.
Object i ves: The present study was undertaken to estimate the serodiffusion of
H. pylori and hepatitis A virus (HAV) in 300 patients attending two centers in
Baghdad.
Metthods:: HAV was determined by the detection of HAV-IgM in the serum samples. Detection of H. pylori was by ELISA and endoscopic examination.
Resul t s: The serodiffusion of H. pylori was 40% (n=120). Out of the 120
patients infected with H. pylori, 50(41 .6%) patients were diagnosed clinically to
have g

Investing in renewable energies, including biomass, is an important topic in Iraq. Research indicates that there is great potential for renewable energy in Iraq, including biomass, but achieving this great potential requires clear strategies and significant investments. This research sought to determine the amount of biomass energy that can be produced by the residues of eight Iraqi crops: wheat, barley, oats, corn, rice (straw), rice (husk), cotton, and sugar beets. could produce. Calorific value and accessible residue amount were considered to determine the residue's potential for energy. Estimates for 2021 showed that 1,308,516 tons of agricultural residue would be available overall for the eight crops. The two crop

In the last few years, following the relative stability of the political, economic, and security environments, Iraq has embarked on a transformation towards an ambitious program of automation across various sectors. However, this automation program faces numerous challenges, including significant investments in technology and training, addressing social impacts, and combating widespread illiteracy

Islamic periodicals are defined as: publications issued periodically, and containing articles, research, or studies that convey Islamic thought and culture. Islamic periodicals have a prominent place among other types of sources of documentary and non-documentary Islamic information, because they are characterized by the speed of their issuance and the modernity and diversity of their Islamic information. This study aims to explain the reality of Islamic periodicals published in Iraq, graphically analyze their bibliographic characteristics and emphasize the importance of their issuance, as well as give a historical overview of the issuance and publication of Islamic periodicals in the Arab world and the world, while presenting examples of I

This research was aimed to study the pollen morphology for the genus Pterocephalus(Vaill)  from Dipsacaceae family in Iraq, and to utilize these feathers in isolating the species as valuable taxonomic traits for enriching Iraqi flora. The study included characteristics of the type, shape, size, sculpturing and apertures, as well as determining the full dimensions using light microscopy as well as numerical analysis of this species and draw polygonal shapes and denderogram  convergence between species. The results of the study of pollen and polygonal forms showed significant differences in the characteristics at the level of each species, which helps to identification the genus species, as it was found that the pollen was a tricolp